@ eTeknixCooler Master's Seidon 120M impressed us a while back with its solid price to performance ratio, offering similar performance to the competition at a price that was quite a bit lower. The Seidon 240M promises to do a similar thing, although this is very much a "budget" attempt at a premium product - so while the Enermax ELC 240, Corsair H100i and Thermaltake Water 2.0 Extreme all cost £88, £92 and £105 respectively, the Cooler Master Seidon 240M promises to come to market at around £80 which is about 10-20% cheaper than the competition.
Like most 240mm All-In-One products in the market the design is relatively standardised - A pair of standard thickness 120mm PWM fans, a 27mm thick 240mm aluminium radiator, a standard looking pump that is similar to the Asetek core design (as signalled by the fact Asetek are taking Cooler Master to court over it) and some standard length tubing. Cooler Master aren't bringing anything ground-breaking to market here but what they are looking to do is offer the best value for money 240mm AIO unit on the market.
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